Journal of Valuation: Volume 7 Issue 1

The 1986 tax reform act: potential effects on domestic and foreign investors

Wayne E. Etter

Examines the way in which the 1986 Tax Reform Act affected thestatus of US real estate as a tax shelter. Demonstrates that because taxbenefits previously were an important…

Considerations for the foreign investor in the US real estate market

Steven P. Mooney, Kate Mooney

Provides a review and synthesis of the finance literature regardingforeign investment and the real estate literature dealing with foreigninvestment in US real estate. Addresses…

The development of a simple regional office rent prediction model

Chris Gardiner, John Henneberry

Attempts to describe the determinants of rent. Describes theinitial stages in the development of a regional office rent predictionmodel which uses readily available data and…

Re‐basing of capital gains – Finance Act 1988

Paul Falvey

Examines the Finance Act 1988, which introduced significant reformsto the calculation of capital gains tax (CGT). Briefly outlines thenature of the main changes concerning the…